EtsSchoorman: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
EtsSchoorman
Largest movements
- Receivables within one year +€10,631
up €10,631 (+1,645%), from €646 to €11,278
of which Trade receivables: +€7,128
- Cash -€10,573
down €10,573 (-81.6%), from €12,964 to €2,391
mainly Receivables within one year (-€10,631) and Tax, wage and social debts (-€3,200)
- Tangible fixed assets -€1,668
down €1,668 (-42.4%), from €3,931 to €2,263
- Tax, wage and social debts -€3,200
no longer reported in 2025 (was €3,200)
- Profit (loss) carried forward +€1,222
up €1,222 (+3.4%), from -€35,452 to -€34,230
- Accrued charges and deferred income +€547
new in 2025: €547
- Turnover +€26,198
up €26,198 (+198%), from €13,200 to €39,398
- Financial charges -€12,155
down €12,155 (-96.3%), from €12,620 to €465
of which Non-recurring financial charges: -€11,971
- Gross operating margin +€10,801
up €10,801, from -€6,910 to €3,891
- Purchases and services +€1,838
up €1,838 (+5.5%), from €33,669 to €35,507
- Other operating charges -€1,532
down €1,532 (-79.2%), from €1,934 to €402
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,792 | €16,182 | -€1,610 | -9.0% |
| Fixed assets | 21/28 | €4,181 | €2,513 | -€1,668 | -39.9% |
| Tangible fixed assets | 22/27 | €3,931 | €2,263 | -€1,668 | -42.4% |
| Furniture and vehicles | 24 | €3,931 | €2,263 | -€1,668 | -42.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €13,610 | €13,669 | +€58 | +0.4% |
| Amounts receivable within one year | 40/41 | €646 | €11,278 | +€10,631 | +1,645% |
| Trade receivables | 40 | - | €7,128 | +€7,128 | |
| Other amounts receivable | 41 | €646 | €4,149 | +€3,503 | +542% |
| Cash at bank and in hand | 54/58 | €12,964 | €2,391 | -€10,573 | -81.6% |
| Total equity and liabilities | 10/49 | €17,792 | €16,182 | -€1,610 | -9.0% |
| Equity | 10/15 | -€16,852 | -€15,630 | +€1,222 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,452 | -€34,230 | +€1,222 | +3.4% |
| Amounts payable | 17/49 | €34,644 | €31,812 | -€2,832 | -8.2% |
| Amounts payable within one year | 42/48 | €34,644 | €31,264 | -€3,379 | -9.8% |
| Trade debts | 44 | €146 | - | -€146 | |
| Suppliers | 440/4 | €146 | - | -€146 | |
| Taxes, remuneration and social security | 45 | €3,200 | - | -€3,200 | |
| Taxes | 450/3 | €3,200 | - | -€3,200 | |
| Other amounts payable | 47/48 | €31,298 | €31,264 | -€33 | -0.1% |
| Accrued charges and deferred income | 492/3 | - | €547 | +€547 | |
| Turnover | 70 | €13,200 | €39,398 | +€26,198 | +198% |
| Non-recurring operating income | 76A | €13,559 | - | -€13,559 | |
| Goods, raw materials, services and sundry goods | 60/61 | €33,669 | €35,507 | +€1,838 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,668 | €1,668 | = | 0.0% |
| Other operating charges | 640/8 | €1,934 | €402 | -€1,532 | -79.2% |
| Gross operating margin | 9900 | -€6,910 | €3,891 | +€10,801 | |
| Operating profit (loss) | 9901 | -€10,512 | €1,821 | +€12,333 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €12,620 | €465 | -€12,155 | -96.3% |
| Recurring financial charges | 65 | €649 | €465 | -€184 | -28.3% |
| Non-recurring financial charges | 66B | €11,971 | - | -€11,971 | |
| Profit (loss) for the period before taxes | 9903 | -€23,129 | €1,356 | +€24,485 | |
| Income taxes | 67/77 | - | €134 | +€134 | |
| Profit (loss) for the period | 9904 | -€23,129 | €1,222 | +€24,351 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,129 | €1,222 | +€24,351 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.